Form for filling out an account cash warrant. Expenditure cash warrant: an example of filling out, a form

The issuance of cash from the cash desk of the organization is carried out by the accounting department on the basis of the expenditure cash warrant(RKO). The form of the consumable is officially approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 and is called the unified form No. KO-2.

An expense cash warrant is issued in accordance with the procedure for maintaining cash transactions, according to which it is issued by an accountant (or a person responsible for this) in a single copy.

Filling out a cash receipt

The heading of the cash register indicates the name of the organization and structural unit (if any). If there is no structural subdivision, a dash is put.

"Codes" are selected from the reference of the State Statistics Committee. Document code for OKUD 0310002.

"Document number" is indicated in accordance with the journal of registration of incoming and outgoing cash documents.

Cash documents are numbered in order from the beginning of the calendar year.

An expense cash warrant is drawn up on the day the money is issued from the cash desk, therefore, the date indicated in it is the date the money was issued. In the document, the date must be indicated in the appropriate column, in Arabic numerals in the following format: DD.MM.YYYY.

The columns "Debit" and "Credit" are filled in by the accountant who will process this primary document.

The column "Debit, code of the structural unit" is filled in if the issuance of money is made in the structural unit of the organization, for example, the store department, specific a store. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column "Debit, offsetting account, sub-account" must contain the number of the account and, if necessary, the sub-account, the debit of which reflects the disposal Money from the cash desk of the organization.

The column "Debit, analytical accounting code" is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the code of analytical accounting for the account indicated in the previous column, otherwise a dash is put.

The column "Credit" displays the number of the account, on the credit of which funds are issued.

In the column "Amount, rub. kop." the accountant indicates in figures the amount of money issued from the cash desk of the organization.

The column "Purpose Code" is filled in if the organization uses the appropriate coding system in its activities. In this case, the destination code for the use of the retired funds is indicated.

In the line "Give" the surname, name and patronymic of the person to whom the money will be issued from the cash desk are indicated in the dative case.

The "Reason" line indicates the content of the financial transaction.

The "Amount" line is filled in according to the same principle as in .

In the line "Application" indicate the attached primary and other documents, on the basis of which money is issued from the cash desk. If money is issued to an employee of a third-party organization, then they must be presented with a power of attorney from their organization to receive money. The power of attorney remains in the documents of the day as an attachment to issue note or statements.

A completed RKO must be registered in a journal (form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so in writing by the head). It is worth recalling that the signature of the manager on the consumable is not required if his resolution authorizing the operation is already on the documents attached to the expense order.

The line "Received" is filled in by the person to whom the money is issued from the cash desk. In it, he indicates the amount of money received (rubles - in words, with a capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of money.

When issuing money through cash settlement individual the cashier requires to present a document (passport or other document) proving the identity of the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. It can be any official document containing a photograph and signature of the owner.

It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.

The line "Issued by the cashier" is filled in by the cashier only after the issuance of money on an account cash warrant. In it, the cashier must sign and indicate his surname and initials.

The documents attached to the consumable are redeemed by the cashier with the inscription "Paid" or a stamp indicating the date on them.

It must be remembered that an expenditure cash warrant remains at the cash desk and is not handed out to persons who have received money!

An expense cash warrant is a form, the form of which is officially approved at the level federal law. Find out what is the structure of the relevant document, how to fill out the form of an outlay cash warrant correctly and what has changed in its design in 2019, find out from our article.

What is the best way to download the RKO form - in Word or another format

The form of an account cash warrant can be submitted in 2 main formats - Word and Excel. Each of them has its own advantages and disadvantages.

Word documents open in more programs - in common operating systems(Windows, Linux, MacOS), as a rule, there is always pre-installed software that can work with files of the corresponding format.

Relatively few solutions work correctly with Excel files − Microsoft Excel, Open Office Calc and their analogues, including "cloud" types of software. As a rule, in modern operating systems they are not installed by default.

If you decide to download the expendable cash warrant form in Excel format, then you will have a more versatile file at your disposal. For example, when it is created in one version of Microsoft Excel, it is recognized without problems in any other, and in most cases also in third-party programs. While Word-files, due to the peculiarities of their structure, are not always correctly recognized in programs that differ from those in which they were created.

Another argument for downloading the RKO form in Excel is the convenience of filling it out on a computer. File structure of this type is such that it is more difficult for an accountant to make a mistake with filling in the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, it is possible to mistakenly affect other elements of the document's formatting, as a result of which its structure may be violated.

What unified form should the RKO form correspond to

In accordance with the provisions of the instruction of the Bank of Russia dated 11.03.2014 No. 3210-U, Russian organizations are required to use as an RKO form unified form KO-2 (corresponding to the number 0310002 according to OKUD). This form was approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

Read more about legal requirements for primary documents in the article. "Primary document: requirements for the form and the consequences of its violation" .

NOTE! From 08/19/2017, new rules for conducting cash transactions are in force, which you can familiarize yourself with.

How to download the RKO form for free

You can download an expense cash warrant in the form of KO-2, that is, fully compliant in its structure with the requirements of the law, on our website:

NOTE! It is important not only to download the RKO of the current form in one of the formats presented, but also to make sure that the file does not have the “read-only” attribute (otherwise it will not be possible to edit it on a PC). To do this, you need to find it on the disk, right-click on it, select "Properties" and, if necessary, uncheck the box next to the corresponding attribute.

Download cash receipt — this is still half the battle, the next task will arise - to fill it correctly. Consider key points this procedure.

Do I need to print the form of an expense cash warrant KO-2

Filling out the cash register can be carried out both on a computer - with subsequent printing, and manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions can also be involved - in this case, the printout of cash registers is optional (order files are stored in the memory of the corresponding programs and signed using an EDS). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign these documents: the head, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO template might look like this:

This completed sample cash receipt can be used as a template for your organization's cashier.

What to look out for Special attention by filling out the form of an expense cash warrant:

in the column "OKPO Code" it is necessary to indicate the data corresponding to those contained in the registers of state statistics;
if the enterprise does not have structural divisions, then a dash must be put in the corresponding column of the form;
in the column "Document number" the CSC number should be fixed in order, as a rule, the calculation starts on January 1 of each year;
the amount in the tabular part of the form can be indicated in rubles and kopecks separated by a comma or a hyphen (for example, 200.75 or 200-75);
data is entered in the item “Code of special purpose” only if the organization in practice uses a system of codes by which the expenditure and receipt of funds are determined;
in the “Amount” paragraph, which is located below the table, the amount of funds issued under the CSC should be indicated, in rubles - in capital letters the first word, in kopecks - in numbers;
in the column "Bases" you need to indicate the content of the business transaction
the column "Application" contains information about the document that is the basis for the cash transaction (for example, it can be a payroll - when paying salaries in cash) indicating the number and date of its compilation.

More about filling payroll read the article "Sample filling in the payroll T 49" .

If the RKO is filled in by an individual entrepreneur who does not hire cashiers, then in the column "Issued" his data should be. If the individual entrepreneur does not hire an accountant, only his signature as the head of the organization should be on the cash register.

Innovations in the procedure for registration of RSC 2019

Fortunately, there were no changes in the procedure for filling out cash registers in 2019. They were before. So, on August 19, 2017, the instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-u came into force, which introduced a number of changes to the procedure for filling out and issuing cash orders:

The cashier has the right to draw up at the end of the working day one cash settlement for the entire amount issued per day from the cash desk, but on the condition that there are fiscal documents of the online cash desk for the money issued.
The cashier is obliged to check whether there are signatures of the chief accountant and accountant or director on the cash register, however, signatures are now checked against samples only if the document was drawn up on paper.
If the RKO is issued in in electronic format, then the recipient of money has the right to put his electronic signature on the document.
You can issue money for a report by order of the director; now it is not necessary to ask for a statement from the accountant. However, the chosen procedure for issuing funds (upon an application or order) should be fixed in the Regulation on Settlements with Accountable Persons.
An employee's debt on a previously received advance is no longer a reason for refusing a new issuance of accountable funds.

Read more about all the changes in the procedure for issuing a report.

Results

An account cash warrant is filled in when cash is issued from the cash desk. The rules for filling it out are strictly regulated and regulated for the most part by indication No. 3210-U. In 2019, you need to fill out the RKO according to the well-known rules.

Rice. An example of cash settlement when issuing money for financial assistance

Rice. An example of cash settlement for depositing money in a bank

Rice. Example of cash register for issuing an advance on travel expenses

Instruction

The heading of the cash register indicates the name of the organization and structural unit (if any). If there is no structural subdivision, a dash is put.

"Codes" are selected from the reference of the State Statistics Committee. Document code for OKUD 0310002.

"Document number" is indicated in accordance with the journal of registration of incoming and outgoing cash documents (form No. KO-3).

Cash documents are numbered in order from the beginning of the calendar year.

The columns "Debit" and "Credit" are filled in by the accountant who will process this primary document.

The column "Debit, code of the structural unit" is filled in if the issuance of money is made in the structural unit of the organization, for example, a store department, a specific outlet. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column "Debit, offsetting account, sub-account" should contain the number of the account and, if necessary, the sub-account, the debit of which reflects the withdrawal of funds from the cash desk of the organization.

The column "Credit" displays the number of the account, on the credit of which funds are issued.

Debit and credit are filled in by organizations in accordance with the chart of accounts used. Individual entrepreneurs may not fill in these columns, because. they do not keep accounting.

In the column "Amount, rub. kop." the accountant indicates in figures the amount of money issued from the cash desk of the organization.

The column "Purpose Code" is filled in if the organization uses the appropriate coding system in its activities. In this case, the destination code for the use of the retired funds is indicated.

In the line "Give" the surname, name and patronymic of the person to whom the money will be issued from the cash desk are indicated in the dative case.

The "Reason" line indicates the content of the financial transaction.

The "Amount" line is filled in according to the same principle as in the receipt order.

When issuing money for cash settlement to an individual, the cashier requires a document (passport or other document) proving the identity of the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. It can be any official document containing a photograph and signature of the owner.

It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.

The line "Issued by the cashier" is filled in by the cashier only after the issuance of money on an account cash warrant. In it, the cashier must sign and indicate his surname and initials.

The documents attached to the consumable are redeemed by the cashier with the inscription "Paid" or a stamp indicating the date on them.

What is it needed for

Expenditure cash order (RKO, Raskhodnik) is the primary accounting document for processing the issuance of money from the cash desk of an individual entrepreneur or company (KKM and cash desk are not the same thing). The form of the consumable has a unified form No. KO-2 (Approved by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88). Issued in one copy. It must be remembered that an expenditure cash warrant remains at the cash desk and is not handed out to persons who have received money!

RKOs can be written out both by hand and with the help of a PC. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made, the document must be redone.

The receipt of money at the cash desk is processed using incoming cash orders (PKO).

In October 2013, we developed a Universal Transfer Document (UPD), which combines in one form an invoice, a consignment note TORG-12 (TN), an invoice for the release of materials to the M-15 side, an act of acceptance and transfer of fixed assets OS-1, bill of lading (TCN).

Expenditure cash order - one of the documents of cash discipline, used for registration of each issue of cash from the cash desk of an individual entrepreneur or organization.

RKO is formed in one copy and signed:

Head of the organization

Cashier, chief accountant or accountant (in their absence - the person replacing them)

Recipient of funds

The issued invoice remains at the cash desk. But before that, it must be registered in the register of receipt and expenditure cash documents ().

Corrections and blots in RKO are strictly not allowed!

ATTENTION: Since June 1, 2014, a new procedure for conducting cash transactions has been established, according to which individual entrepreneurs may not draw up an incoming and outgoing cash order, and also not keep cash book(Instructions of the Central Bank of the Russian Federation No. 3210-U).

INSTRUCTIONS FOR COMPLETING THE EXPENDITURE CASH ORDER
(click on this field for more information)

The "Organization" line. The name of the organization is indicated (for example, LLC "Carrot"). If RKO fills in IP, then we indicate it (for example, IP Sergeev P.P.)

The line below indicates the name and code structural unit In the organisation. If there are no structural subdivisions, a dash is put.

The line "OKPO code". The OKPO code is indicated according to the data in the notification from Rosstat.

Document number field. The serial number of the RKO is indicated in accordance with the journal of registration of incoming and outgoing cash documents. According to the rules, cash documents are numbered in order from the beginning of each calendar year.

Compilation date field. Specify the date of issue of funds from the cash desk! And nothing else. The date is specified in the format - DD.MM.YYYY. For example, 06/02/2018.

TABLE BLOCK "DEBIT"(IP does not fill it):

We write Structural unit code organization (if any) for which cash settlement is being done.

Count"Corresponding account, sub-account". The account number is indicated, the debit of which reflects the issuance of funds from the cash desk according to the chart of accounts of accounting, for example:

51 - delivery of funds to the bank for crediting to the account

60 - settlements with suppliers and contractors

70 - settlements with personnel for wages

71 - settlements with accountable persons

73 - settlements with personnel for other operations

75-2 - settlements with the founders for the payment of income

Column "Code of analytical accounting". The corresponding code is reflected in the account indicated in the previous column (provided that the organization provides for the availability of such codes).

Column "Credit. The number of the account is indicated, on the credit of which the issuance of funds from the cash desk of the organization is reflected. Usually this is account 50.1 - "cash". Individual entrepreneurs do not fill out this column.

Column "Amount". The amount of money issued from the cash register is recorded in numbers.

Column "Purpose Code". Specifies the destination code for the use of retired funds. This column is filled in only if the organization uses the appropriate coding system.

The "Issue" line. It is indicated in the dative case (to whom?) The full name of the individual or the name of the organization to which (th) the money is issued.

The line "Base". The basis for the issuance of funds (the content of the financial transaction) is prescribed. For example, "Surrender of cash to the bank"; "Cash out for business expenses."

The line "Amount". Specify the amount of money that is issued from the cash register. At the same time, rubles are indicated in words with a capital letter, and kopecks - in numbers. If an empty line remains after writing the amount in rubles, a dash is put in it.

Application string. The attached primary and other documents on the basis of which money is issued (orders, statements, receipts) are indicated.

The following lines are signed the head of the organization And chief accountant(or other authorized person). The signature of the head in the RKO is optional, provided that he gave permission for the operation in the documents attached to the consumable.

The string "Received". It is filled in by the person to whom the funds are issued from the cash desk. At the same time, rubles are indicated in words with a capital letter, and kopecks - in numbers. If an empty line remains after writing the amount in rubles, a dash is put in it. Below is the signature of the recipient and the date the money was received.

When issuing money on an expense order, the cashier requires a document (passport, military ID, driver's license, etc.) to prove the identity of the recipient. In the next line, the cashier writes down the name, number, date and place of issue of this document.

The line "Issued by the cashier." The cashier puts his signature with a transcript, BUT only after the issuance of funds for cash settlement.

- Samples of filling RKO -

Withdrawal of cash on account (images enlarge)

Depositing money to the bank

Issuing salaries to staff

Issuance of money for material assistance to an employee

From June 1, 2014, according to the Directive of the Central Bank of the Russian Federation No. 3210-U, it is established. The new procedure for conducting cash transactions provides for the previous incoming and outgoing cash order 2019 (PKO - receipt form KO-1 according to OKUD 0310001 and RKO-expenditure form KO-2 according to OKUD 0310002). Here is an example of registration, filling out and a sample, as well as a form for an incoming and outgoing cash order. Moreover, the receiver and consumable can be downloaded for free.

Note: According to the Directive of the Central Bank of the Russian Federation No. 3210-U, from June 1, 2014, individual entrepreneurs may not keep a cash book and draw up PKO and RKO.

Cash transactions are executed on the forms of an incoming cash order (PKO - credit) and an outgoing cash order (RKO - consumable).

If, in accordance with the regulations on taxes and fees, individual entrepreneurs keep records of income or income and expenses and (or) other objects of taxation, or physical indicators characterizing a certain type entrepreneurial activity, cash documents(incoming cash order 0310001 - PKO and outgoing cash order - RKO 0310002) they may not form.

Note: Individual entrepreneurs on all taxation systems keep records of income and expenses, or physical indicators.

Registration of cash documents can produce:

Chief Accountant;
accountant or other official(including a cashier) specified in the administrative document, or an official of a legal entity, individual with whom contracts for the provision of services for maintaining accounting(hereinafter referred to as the accountant);
personally by the head of the organization
Note: in the absence of the chief accountant and accountant

Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.

The cashier must have a seal (stamp) for carrying out cash transactions, which indicates the details confirming the fact of the cash transaction. In addition, the cashier must have samples of signatures of persons who sign cash documents.

Keeping a cash book in electronic form for free

INCOME CASH ORDER KO-1 according to OKUD 0310001
Sample and example of filling

What is it needed for Incoming cash order (or PKO, Prikhodnik)? This is the primary accounting document that is used to formalize the receipt of funds at the cash desk of an organization or individual entrepreneur.

The receipt form has a unified form No. KO-1, which was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). PKO issued in one copy. An incoming cash order consists of two parts: the incoming order itself and a tear-off receipt for it. The latter is issued to the person who deposits money at the cash desk, in confirmation of the acceptance of this money from him. Orders can be issued either by hand or by personal computers. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made in cash receipt form, you need to print the receipt, fill it out again.

The line "Including" indicates the amount of VAT, which is written in numbers, or the entry "without tax (VAT)" is made.

The line "Application" lists the attached primary and other documents.

The receipt for the incoming cash order is filled in similarly to the order itself.

Before an incoming cash order enters the cash desk, it must be registered in the register of incoming and outgoing cash documents (form No. KO-3).

After filling out and registering the PKO, but before receiving money on it, the PKO and the receipt are signed by the chief accountant or a person authorized to do so by a written order of the head. The decoding of the signature is also indicated - the surname and initials.

Upon receipt of the PKO, the cashier is obliged to check: a) the presence and authenticity of the chief accountant's signature on the documents; b) the correctness of the paperwork; c) the presence of the applications listed in the documents. If any of the above requirements is not met, the cashier is obliged to return the documents for revision and proper processing. Otherwise, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt order and receipt. On the receipt, the cashier also indicates the date of receipt of money and certifies his signature with a seal.

The stamp on the receipt is placed so that the edge goes on the receipt order itself (see sample filling). The documents attached to the PKO are canceled with a stamp or the inscription "Received" indicating the date (day, month, year). After the money arrives at the cash desk, the cashier tears off the receipt for the PKO along the cut line and hands it over to the person who handed over the money, and leaves the cash warrant at the cash desk.

So, let's briefly summarize the application of this primary document. All cash of the organization or individual entrepreneur- Individual entrepreneurs are issued, held by a "prikhodnik" - a cash receipt order - PKO.

The cashier must carefully check the correctness of the preparation of the incoming cash order, namely:

the presence of the signature of the chief accountant or accountant (in their absence - the presence of the signature of the head) and its compliance with the sample;
presence of the signature of the cash depositor,
correspondence of the amount of cash written in figures with the amount of cash written in words,
the presence of supporting documents listed in the incoming cash order.

The cashier accepts cash by sheet, piece counting. Moreover, cash is accepted by the cashier in such a way that the depositor of cash could observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of actually accepted cash. If the deposited amount of cash corresponds to the amount in the incoming cash order, only in this case the cashier signs the incoming cash order, affixes an imprint (stamp) on the copy of the incoming cash order issued to the depositor of cash, and gives him the specified copy of the incoming cash order.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order and passes it to the chief accountant or accountant (in their absence, to the manager) to reissue the incoming cash order for the amount of cash actually paid in.

An incoming cash order may be issued at the end of cash transactions on the basis of a control tape removed from cash register equipment, forms strict accountability equated to a cash receipt, other documents provided for federal law dated May 26, 2003 No. 54-FZ "and (or) settlements using payment cards", on total amount accepted cash.

Acceptance of cash at the cash desk of a legal entity is carried out in the manner prescribed by legal entity, according to the incoming cash order.

How to draw up an incoming cash order for the transfer of money from the cash register to the cash desk of the company

Note: Letter of the Federal Tax Service of Russia dated 07/09/2014 No. ED-4-2 / 13338

In the letter, the tax authorities paid special attention to the execution of an incoming cash order, which is drawn up at the end of the day for the amount of money accepted through the CCP or according to strict reporting forms. They explained that it is necessary to draw up a “prikhodnik” after all cash transactions are completed. One document is issued for the total amount of money received. At the same time, the basis for drawing up a receipt order can be either a control tape removed from, or the roots of strict reporting forms - if cash registers are not used. As well as other documents provided for by the Federal Law of May 22, 2003. For example, sales receipts or receipts. They can be issued instead cash receipt on and payers of a single tax on imputed income - UTII. Accordingly, on the basis of these papers, they can issue a “prikhodnik”.

EXPENDITURE CASH ORDER KO-2 according to OKUD 0310002
Sample and example of filling

Cash withdrawal carried out on account cash warrants - "consumables" - RKO.

Upon receipt of an expenditure cash order, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and its compliance with the sample, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash under an expenditure cash order, the cashier also checks the availability of supporting documents listed in the expenditure cash order.

The cashier issues cash only after the identification of the recipient of cash according to the passport or other identification document presented by him, or according to the power of attorney and identification document presented by the recipient of cash. The issuance of cash is carried out by the cashier directly to the recipient of cash indicated in the cash order (settlement and payroll, payroll) or in the power of attorney.

When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash order with the data of the identity document with the data of the identity document presented by the authorized person.

In the case of issuing cash for several payments or for receiving cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner established by the legal entity, individual entrepreneur. A certified copy of the power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).

The cashier shall not accept claims from the recipient of cash on the amount of cash, if the recipient of cash has not verified the correspondence of the amounts of cash written in figures to the amounts written in words in the cash receipt, and has not counted, under the supervision of the cashier, the cash received by him sheet by piece.

After the issuance of cash on the expenditure cash warrant, the cashier signs it.

To issue cash to an employee for expenses related to the activities of a legal entity, an individual entrepreneur, an expense cash order is drawn up in accordance with a written one, drawn up in any form and containing an inscription on the amount of cash and on the period for which cash is issued, the signature of the head and the date .

The issuance of cash under the report is carried out subject to the full repayment by the accountable person of the debt for the amount of cash previously received under the report.

The issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an account cash warrant - "consumable".

The legitimacy of the tax authorities to check whether organizations and individual entrepreneurs comply with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.